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A10276 Summary:

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A10276 Floor Votes:

A10276 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                        10276--A
 
                   IN ASSEMBLY
 
                                      May 17, 2012
                                       ___________
 
        Introduced by M. of A. LAVINE -- read once and referred to the Committee
          on  Veterans'  Affairs  -- committee discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee
 
        AN ACT to amend the real property tax law, in relation to the real prop-
          erty exemption for certain portions of  property  owned  by  veterans'
          organizations
 

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision 2 of section 452 of the real property  tax  law
     2  is amended to read as follows:
     3    2.  (a) Such real property shall be so exempt although it or a portion
     4  thereof is used by another corporation or association whose real proper-
     5  ty would be entitled to an exemption pursuant to any section  in  titles
     6  one  or  two  of  this  article except sections four hundred eight, four
     7  hundred forty, four hundred sixty-six or four hundred seventy-eight,  if
     8  such corporation or association itself owned such real property, as long
     9  as any moneys paid to the owning corporation, association or post by the
    10  using  corporation  or association do not exceed the amount of carrying,

    11  maintenance and depreciation charges of the property or portion thereof,
    12  as the case may be.
    13    (b) If a portion of such real property  is  actually  and  exclusively
    14  used  by  any  person whose real property would not be so entitled to an
    15  exemption, such portion shall be subject to taxation, special ad valorem
    16  levies and special assessments and the remaining portion only  shall  be
    17  exempt  as provided herein subject to the provisions of paragraph (c) of
    18  this subdivision.
    19    (c) The portion of real property which would otherwise be  subject  to
    20  taxation,  special ad valorem levies and special assessments under para-
    21  graph (b) of this subdivision shall be exempt therefrom for purposes  of
    22  any  municipal corporation in which such property is located only if the

    23  governing body of such municipal corporation, after  a  public  hearing,
    24  adopts a local law, ordinance or resolution so providing.
    25    §  2.  This  act  shall  take  effect  on  the second of January, next
    26  succeeding the date on which it shall have become a law and shall  apply
    27  to assessment rolls prepared on the basis of taxable status dates occur-
    28  ring on and after such date.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15836-02-2